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TaxReply India Pvt Ltd

P. ACHUTHAN NAIR & COMPANY
(Authority for Advance Ruling, Kerala)

Hon'ble Judges:

GAYATHRI P.G.
ABDUL LATHEEF
Pet. Counsel
---
Res. Counsel
T. G Madhavan Unni

Petitioner / Applicant

P. ACHUTHAN NAIR & COMPANY
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Kerala

Date Jan 10, 2024
Order No.

KER/01/2024

Citation

2024(1) TAXREPLY 10473
Original Order
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ORDER

1. M/s. P Achuthan Nair & Company, 1/233, Changuvetty, Kottakkal P.O, Malappuram, 676503 (hereinafter referred to as the applicant) is a retail dealer of petroleum products in the State of Kerala. The applicant is an authorized retail dealer of HPCL. 2. At the outset it is clarified that the provisions of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as KSGST Act) are same except for certain provisions. Accordingly, a reference herein after to the provisions of the CGST Act, Rules and Notifications issued there under shall include a reference to the corresponding provisions of the KSGST Act, Rules and the Notifications issued there under. 3. The applicant requested advance ruling on the following: 3.1. Whether differential dealer margin provided by the petroleum companies to its retail dealers are taxable under GST as a supply of service? 3.2. If it....

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